Managerial: Accounting

Subject Index

A

Absorption costing

reconciling income under, 205–206

variable costing compared, 200–201

Accounting rate of return, 500–501

Accounts receivable turnover, 622–623

Accrued liabilities, 686

Acid-test ratio, 622

Actionable measures, 572

Activity-based budgeting, 381

Activity-based costing

activity classification and, 359–362

activity identification and, 364–365

activity management and, 377–378

batch-level activities and, 359

calculating activity pool rates, 366–368

calculating unit product costs, 369–371

characteristics of, 357

cost allocation to products and services, 368–369

customer-level activities and, 359

developing cost pools and, 365–366

first-stage allocation and, 366

nonproduct costs and, 358

organization-level activities and, 360

process improvement and, 378–379

product-level activities and, 359

product profitability reassessment and, 379–380

unit-level activities and, 359

Activity cost pool rates, 366–368

Actual overhead, 155

Administrative costs, 130, 361

Allocated costs, 448

Allocated fixed costs, 448

Almanac of Business and Industrial Financial Ratios, 636

American National Standards Institute (ANSI), 225

Annual Statement Studies: Financial Ratio Benchmarks, 636–637

Annual Survey of Manufacturers, 42, 638

Annuities, 482–483

Application base, 149

Applied overhead, 147, 155

Assets

capital assets, 472

depreciable assets, 472

long-lived assets, 472

return on, 629

turnover ratios and, 626

Assigned costs, 448

Average collection period, 623–624

Average days to ...